Element of a comprehensive

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Approach of the tax authority, which in its interpretation concluded that when exporting goods, we are dealing with non-transactional IDT. In the Applicant's opinion, the construction service is a comprehensive complex service and its scope includes everything, including construction materials. The court found that there is no definition of the provision of comprehensive services in the VAT Act, therefore in such cases it will be appropriate to use the judgments of the.

CJEU as well as the case law of national courts. In the case in question, the price for general construction services included the total in one item the cost of the service itself and the costs of materials used to perform it, transport phone number list costs, and construction service costs. The court revoked the issued interpretation for reconsideration, taking into account the arguments set out in the judgment on the comprehensive provision. The movement of equipment from Poland to the territory of another EU country will not be treated as.



WDT As for the movement of materials, there is an opinion that it is: non-transactional WDT or  service How to settle VAT on the purchase of construction services performed on real estate in Poland by a foreign contractor Previously, we described a situation in which a company from Poland provides services on a property located abroad. However, we will now refer to the opposite event, namely that a foreign company will provide construction services on a property located in Poland.